美國-臺灣∙稅收減免法案

Summary of the United States-Taiwan Expedited Double-Tax Relief Act	美國–臺灣▫雙重徵稅快速減免法案概要
The bill creates a new section 894A of the Internal Revenue Code (“IRC”), providing substantial benefits to Taiwan residents (“qualified residents of Taiwan”), similar to those that are provided in the 2016 United States Model Income Tax Convention (“U.S. Model Tax Treaty”). The provisions fall into four primary categories:	該法案在《聯邦稅務法典》中新增第894A節，為臺灣居民（“合格臺灣居民”）提供實質性優惠，類似於2016年《美國所得稅示範協定》（“美國示範稅收協定”）中所述。這些條款主要分為四類：
Reduction of withholding taxes Application of permanent establishment rules Treatment of income from employment Determination of qualified residents of Taiwan, including rules for dual residents.	預扣稅削減 常設機構規則的適用 受雇所得收入的處理 臺灣合格居民的認定，包括雙重居民規則。
Since the legislation requires full reciprocal benefits, it does not come into full effect until Taiwan provides the same set of benefits to U.S. persons with income subject to tax in Taiwan, similar to the reciprocal operation of a tax treaty.	由於法規要求完全對等的互惠待遇，因此，直到臺灣方麵向在臺取得應稅收入的美國人提供同等的繋列優惠待遇之前，該法規無法全麵生效，類似於稅收協定所體現的互惠運作機製。
Reduction of withholding taxes	預扣稅削減
A reduced rate on withholding taxes would apply to certain income from U.S. sources received by qualified residents of Taiwan, such as interest, dividends, royalties, and certain other comparable payments, such as dividend equivalent amounts.	較低的預扣稅率將適用於臺灣合格居民所取得的某些來源於美國的利息、股息、特許使用費等收入，以及諸如股息對等款項等其它類似所得。
Instead of the 30 percent withholding tax presently imposed on U.S. source income received by nonresident aliens and foreign corporations, interest and royalties would be subject to a 10 percent withholding tax rate. Generally, dividends would be subject to a 15 percent withholding tax rate. Dividends would be subject to a lower 10 percent rate if paid to a recipient that owns at least ten percent of the shares of stock in the corporation, subject to limitations.	相較於目前針對外籍居民和外國公司的美國來源收入適用的30%預扣稅，利息和特許使用費將適用10%的預扣稅率。通常情況下，股息將適用15%的預扣稅率。如果股息支付給持有公司至少10%股份的接收者，那麼在符合限製條件的前提下將適用更低的10%的預扣比率。
Lower withholding tax rates would not apply to certain amounts, such as those subject to FIRPTA, received from REITs, received from inverted companies, and others.	更低的預扣稅率不適用於某些特定款項，比如“外國投資房地産稅法案”涵蓋的付款、來自房地産投資信託的所得、來自稅負倒置公司的所得、以及其它類似款項。
The provisions generally track articles 10, 11, and 12 of the U.S. Model Tax Treaty.	上述規定總體上依循《美國示範稅收協定》第10條、第11條、及第12條。
Application of permanent establishment rules	常設機構規則的適用
The threshold of whether a qualified resident of Taiwan’s income from a U.S. trade or business is subject to U.S. income tax will be raised to the permanent establishment standard in treaties, rather than the U.S. trade or business standard applied in the IRC. The bill provides that the income which is subject to U.S. income tax is only taxable income effectively connected to a United States permanent establishment of a qualified resident of Taiwan.	關於臺灣合格居民源於美國的交易或經營的收入是否須繳納美國所得稅，其判定門檻將提升至稅收協定中所確立的常設機構標準，而不是聯邦稅務法典中適用的在美交易或經營標準。該法案規定，須繳納美國所得稅的收入僅限於與臺灣合格居民在美國的某家常設機構實質性相關的應稅收入。
The provisions generally track article 5 and certain provisions of article 7 of the U.S. Model Tax Treaty.	上述規定總體上依循《美國示範稅收協定》第5條以及第7條的部分條文。
Treatment of income from employment	受雇所得收入的處理
No U.S. tax may be imposed on certain wages of qualified residents of Taiwan in connection with personal services performed in the U.S. Such wages cannot be paid by a U.S. person or borne by a U.S. permanent establishment of a foreign person. This does not apply to certain types of wages, such as directors’ fees, pensions, and other wages that are generally taxable under the U.S. Model Tax Treaty.	臺灣合格居民在美國提供個人服務而取得的某些薪資可免徵美國稅。該類薪資不能是由美國人支付或由外國人在美國的某家常設機構承擔。此條款不適用於某些類型的薪資，比如董事費、退休金、以及根據《美國示範稅收協定》通常須繳稅的其它薪資。
This provision generally tracks article 14 of the U.S. Model Tax Treaty.	此項規定總體上依循《美國示範稅收協定》第14條。
Determination of qualified residents of Taiwan, including rules for dual residents	臺灣合格居民的認定，包括雙重居民規則
A “qualified resident of Taiwan” generally is any person who is liable for tax to Taiwan because of such person’s domicile, residence, place of management, place of incorporation, or any similar criterion, and is not a U.S. person. For corporations, a qualified resident of Taiwan must also meet the limitation on benefits requirements to be a beneficiary of the provision.	“臺灣合格居民”通常指因其住處、居所、管理機構所在地、註冊成立地、或任何類似標準而在臺灣負有納稅義務並且不是美國人的任何個人或實體。對於公司而言，臺灣合格居民還必須符合相應的利益限製要求，才能成為本條款的受益人。
The provision contains rules to determine whether certain dual resident individuals (technically subject to residence-based tax by both Taiwan and the U.S.) are to be treated as qualified residents of Taiwan. The tie-breaker rules look to factors such as where a permanent home exists, where personal and economic relations are closer, and other factors.	本條款包含有規則可用於判定某些雙重居民個人（技術上因其居民身份須同時向臺灣和美國納稅）是否會被當作臺灣合格居民。這些定奪規則考量的是諸如永久居所在何處、個人和經濟關繋與何處更為緊密、以及其它相關因素。
This provision generally tracks articles 4(1) and 4(3) and article 22 of the U.S. Model Tax Treaty.	此項規定總體上依循《美國示範稅收協定》第4條第1&3款以及第22條。
Effective date, applicability, and regulatory authority	生效日期、適用範圍、及監管權限
These provisions are effective as of the date of enactment of this bill. They only apply once the Treasury Secretary, in consultation with the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office in the United States, has determined that Taiwan has granted benefits to U.S. persons for such period that are reciprocal to the benefits provided to a qualified resident of Taiwan. Any regulations or other guidance issued under this section should be consistent with the provisions of the U.S. Model Tax Treaty.	這些規定自本法案頒佈之日起生效。僅在財政部長與美國在臺協會及臺北駐美經濟文化代表處磋商後，認定臺灣在對應期間内已給予美國人對等臺灣合格居民所享受的互惠待遇，相關條文方始適用。依據本節規定發佈的任何法規或其它指南，均應與《美國示範稅收協定》的各項條款保持一緻。

 
English materials are sourced from / 英文内容取自：https://waysandmeans.house.gov/wp-content/uploads/2023/07/Taiwan-Tax-one-pager-7.12.23-For-Release.pdf